I'm just thankful I don't work at either of those companies. 18,000 is a huge number and a big blow to company morale, but that letter is the icing on the cake. The corporate sleaze speak was extremely thick, and while Nadella did avoid the term "headcount" he never referred to any of those laid off as "people" (only jobs, roles, workers, positions).

At the very least he could've added a thankyou for your hard work, or an apology to those that no longer have a job.